Loan Relationships. No Company-Related Person has any outstanding loan or loan commitment from, or on whose behalf an irrevocable letter of credit has been issued by, Company or any Company Subsidiary in a principal amount of $100,000 or more.
Loan Relationships. 5.1 All interests, discounts and premiums payable by the Company or any Subsidiary in respect of its loan relationships (within the meaning of section 81 of the Finance Act 1996) are eligible to be brought into account by the Company or the Subsidiaries as a debit for the purposes of Chapter II of Part IV of the Finance Xxx 0000 at the time and to the extent that such debits are recognised in the statutory accounts of the Company or the Subsidiaries.
Loan Relationships. 9.1 All interest, discounts and premiums payable by the Company in respect of its Loan Relationships are eligible to be brought into account by it as debits for the purposes of Part 5 CTA 2009 at the time and to the extent that such debits are recognised in its statutory accounts.
Loan Relationships. All financing costs, including interest, discounts and premiums payable by the Company in respect of its loan relationships within the meaning of section 302 of the CTA 2009 are eligible to be brought into account by the Company as a debit for the purposes of Part 5 of CTA 2009 at the time, and to the extent that such debits are recognised in the statutory accounts of the Company.
Loan Relationships. All interest, discounts and premiums payable by any Group Company in respect of its loan relationships (within the meaning of Part 5 (Loan Relationships) CTA 2009) are capable of being brought into account by such Group Company as a debit for the purposes of that Part as and to the extent that they are from time to time recognised in the relevant Group Company’s accounts (assuming that the accounting policies and methods adopted for the purpose of the Accounts continue to be so adopted).
Loan Relationships. The Company is and has since the Accounts Date been taxed on an authorised accruals basis of accounting in relation to all loan relationships which are creditor relationships as defined in section 103 of the FA 1996 and in relation thereto:-
Loan Relationships. All interests, discounts and premiums payable by the Company or its Subsidiary in respect of its loan relationships (within the meaning of section 81 of the Finance Act 1996) are eligible to be brought into account by the Company or its Subsidiary as a debit for the purposes of Chapter II of Part IV of the Finance Xxx 0000 at the time and to the extent that such debits are recognised in the statutory accounts of the Company or its Subsidiary.
Loan Relationships. The Company is not party to any loan relationship as defined in CTA 2009, Part 5 which may give rise to debits or credits other than those in respect of which the interest is taxable or deductible on an amortised cost basis.
Loan Relationships. 1.4.1 In respect of every loan relationship (as defined by section 81 of the Finance Act 1996) to which any member of the Telecom UK Group is a party and to which it will remain a party after Completion the relevant member of the Telecom UK Group has used in its statutory accounts an accruals basis of accounting which is an authorised accounting method for the purposes of Chapter II of Part IV of that Act.
Loan Relationships. No CFSB-Related Person has any out- standing loan or loan commitment from, or on whose behalf an irrevoca- ble letter of credit has been issued by, CFSB or any of CFSB's subsid- iaries in a principal amount of $60,000 or more.
